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Corporate Social Responsibility › Disclosure Requirements › European Commission

Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some... more +
Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some businesses approach the concept of corporate social responsibility more generally and define it as efforts to limit businesses' negative environmental and social impacts.  less -
Jones Day

CSRD update - latest from EFRAG TEG as it proposes significant reductions in ESRS datapoints and clarifications on DMA process

Jones Day on

Although the final ESRS will not be published for several months, it is clear that these new standards will differ significantly from the original ESRS. Understandably, there has been a focus on EFRAG reducing the number of...more

Akin Gump Strauss Hauer & Feld LLP

The EU’s CSRD and CSDDD Compliance Playbook Is Being Rewritten (Again)

Akin Gump Strauss Hauer & Feld LLP on

European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more

Hogan Lovells

EFRAG delivers progress report on ESRS simplification to the European Commission giving clues to ESRS changes and Omnibus updates

Hogan Lovells on

On 20 June 2025, EFRAG published its progress report to the European Commission on EFRAG's progress on its work plan. It sets out the work it has done so far on the simplification and burden reduction levers that were...more

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

Ropes & Gray LLP on

Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more

Ropes & Gray LLP

ROPES & GRAY CSRD TRANSPOSITION TRACKER

Ropes & Gray LLP on

Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more

Proskauer - Regulatory & Compliance

Have your say on CSRD: EFRAG Launches Public Call for Input on Revisions to ESRS

Proskauer - Regulatory & Compliance on

The European Financial Reporting Advisory Group (EFRAG) has launched a public call for input (Call for Input) on 9 April 2025, seeking feedback from stakeholders and, in particular, from the first wave of preparers who...more

Environmental General Counsel PC

A European Perspective on Sustainability, CSRD, and the Omnibus Package: An Interview with Ferruccio Bongiorni of Studio Bongiorni

Environmental General Counsel PC on

Environmental General Counsel (“EGC”) Founder and Principal Catherine W. Johnson recently interviewed Ferruccio Bongiorni, Founder and Managing Director of Studio Bongiorni located in Milan, Italy, about sustainability issues...more

A&O Shearman

EU Omnibus and the CSRD – Ten burning questions on the Commission’s proposals

A&O Shearman on

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this...more

Skadden, Arps, Slate, Meagher & Flom LLP

European Commission Publishes ESG Reporting Omnibus Package

Skadden, Arps, Slate, Meagher & Flom LLP on

On 26 February 2025, the European Commission (the EC) adopted a new package of proposals aimed at simplifying the EU’s ESG reporting and compliance requirements. The EC published two separate proposals for directives to make...more

Proskauer - Regulatory & Compliance

CSRD Slashed: EU’s Corporate Sustainability Regulations Significantly Reduced

Proskauer - Regulatory & Compliance on

On 26 February 2025, the European Commission (the “Commission”) adopted a new package of proposals to simplify the regulations on sustainability. Their aim is to combine the competitiveness and climate goals of the European...more

Cadwalader, Wickersham & Taft LLP

European Commission Aims to Tackle Greenwashing in Latest Proposal

Cadwalader, Wickersham & Taft LLP on

On March 22, 2023, the European Commission unveiled a proposal, the Green Claims Directive, (Proposal) aimed at combating greenwashing and misleading environmental claims. By virtue of the Proposal, the EC is attempting to...more

Latham & Watkins LLP

European Commission Publishes Draft Delegated Regulations on ESG Disclosures in Benchmarks

Latham & Watkins LLP on

The three draft delegated regulations set out sustainability criteria and ESG disclosure requirements for benchmarks provided in accordance with the EU Benchmarks Regulation. Key Points: ..The measures follow amendments...more

Latham & Watkins LLP

Consultation Launched on Corporate Social Responsibility

Latham & Watkins LLP on

The European Commission is currently consulting on how large public-interest entities should disclose environmental and other non-financial information, as required by Directive 2014/95/EU Corporate Social Responsibility...more

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